https://www.taxtmi.com/caselaws?id=784057 The dominant issue was whether the appellate authority's dismissal of an appeal under s. 73 of the WBGST/CGST Acts, alleging short payment on outward supplies (Apr 2018-Mar 2019) and requiring reversal of excess ITC, suffered from non-application of mind due to non-consideration of material documents. The HC held that the revenue failed to show that the documents relied upon by the taxpayer were not on record, establishing total non-consideration of relevant material and rendering the appellate order perverse. Consequently, the impugned appellate order was set aside and the appeal was remanded for fresh adjudication, permitting an additional reply and directing disposal within six weeks. en-us Mon, 15 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784057 The dominant issue was whether the appellate authority's dismissal of an appeal under s. 73 of the WBGST/CGST Acts, alleging short payment on outward supplies (Apr 2018-Mar 2019) and requiring reversal of excess ITC, suffered from non-application of mind due to non-consideration of material documents. The HC held that the revenue failed to show that the documents relied upon by the taxpayer were not on record, establishing total non-consideration of relevant material and rendering the appellate order perverse. Consequently, the impugned appellate order was set aside and the appeal was remanded for fresh adjudication, permitting an additional reply and directing disposal within six weeks. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784057